- I - 摘要 全面预算管理是企业实现经营目标的重要方法之一，在企业的发展中起决定性 作用。在全面预算管理的环境下进一步进行成本控制已成为企业一种重要的手段。 论文选取ZYCD建筑企业成本控制问题作为研究对象，采用主要包括访谈法、案例 分析法等研究方法，对ZYCD企业进行现状了解和分析，讨论目前企业成本控制存 在问题和解决方法，分析全面预算管理对企业成本控制的作用，提出在调整企业结 构基础上建立基于全面预算管理下ZYCD企业成本控制体系，并给出保障措施。主 要内容包括以下四部分： 首先，在相关理论基础部分对建筑成本、全面预算管理等基本概念和理论进行 系统阐述，并说明了建筑成本控制与全面预算管理的关联。 其次，对ZYCD企业进行简介基础上，对目前企业成本控制现状进行分析，分 析ZYCD企业在成本控制过程中存在问题并阐述了企业成本控制问题的主要原因。 再次，论证了全面预算管理对ZYCD企业成本控制的作用，并构建了全面预算 管理下企业成本控制体系，包括全面预算管理下的企业组织体系、预算编制程序、 动态成本控制机制和成本控制考核机制，不但能解决现有企业成本控制问题，而且 通过成本考核以及差异化分析，能保障企业战略目标顺利完成。 最后，提出ZYCD企业在全面预算管理下成本控制保障措施。包括创建全面预 算管理企业文化、建立全面预算成本控制信息反馈制度、建立全面预算成本控制奖 惩机制等措施。 论文结论对于当前我国现代企业在全面预算管理的认识和实践上起到一定的示 范作用，希望能为中小企业在成本控制方面提供一定借鉴。 关键词：全面预算管理；成本控制；ZYCD企业 燕山大学工商管理硕士学位论文 - II - Abstract Comprehensive budget management is one of the important methods for enterprises to achieve business goals and plays a decisive role in the development of enterprises. In the context of comprehensive budget management, further cost control has become an important means for enterprises. Papers selected ZYCD construction enterprise cost control problem as the research object, mainly including interviews, case analysis and other research methods, understanding and analysis about the present situation of ZYCD enterprise, discuss the current enterprise cost control problems and solutions, analyses the role of comprehensive budget management to the enterprise cost control, put forward based on adjustment of enterprise structure based on the comprehensive budget management under ZYCD enterprise cost control system, and safeguard measures is given. The main content includes the following four parts: Firstly, the basic concepts and theories such as construction cost and comprehensive budget management are systematically expounded in the relevant theoretical basis, and the connection between construction cost control and comprehensive budget management is explained. Secondly, based on the introduction of ZYCD, this paper analyzes the current status of enterprise cost control, analyzes the problems existing in the process of cost control of ZYCD enterprise, and expounds the main reasons for the problems of enterprise cost control. Thirdly, based on the comprehensive budget management theory, the whole process cost control system of ZYCD enterprise is constructed. Including the principles of building enterprise cost control system, set up the enterprise comprehensive budget management organization system, the budgeting process, dynamic cost control mechanism and assessment of cost control mechanism, not only can solve the problem of the existing cost management, and through cost assessment and the analysis of the differentiation, can guarantee enterprise cost goal smoothly. Finally, the cost control guarantee measures of ZYCD enterprise under the overall Abstract - III - budget management are proposed. These measures include establishing the corporate culture of comprehensive budget management, establishing the information feedback system of comprehensive budget cost control and establishing the reward and punishment mechanism of comprehensive budget cost control. The conclusion of this paper plays an exemplary role in the understanding and practice of comprehensive budget management of modern enterprises in China, and it is hoped that it can provide certain reference for smes in cost control. Keywords: comprehensive budget management; Cost control; ZYCD enterprise 目 录 - V - 目 录 摘要 ............................................................................................................................. I ABSTRACT ................................................................................................................. II 第1章 绪论 .................................................................................................................. 1 1.1 研究背景和研究意义 ........................................................................................... 1 1.1.1 研究背景 ....................................................................................................... 1 1.1.2 研究意义 ....................................................................................................... 1 1.2 国内外研究现状与评述 ....................................................................................... 2 1.2.1 国外研究现状 ............................................................................................... 2 1.2.2 国内研究现状 ............................................................................................... 4 1.2.3 国内外研究评述............................................................................................ 6 1.3研究内容与研究方法 ........................................................................................... 6 1.3.1 研究内容 ....................................................................................................... 6 1.3.2 研究方法 ....................................................................................................... 7 第2章 相关概念与理论 ................................................................................................ 8 2.1 建筑企业成本控制 .............................................................................................. 8 2.1.1 建筑企业成本的分类 .................................................................................... 8 2.1.2 建筑企业成本控制的含义............................................................................. 8 2.1.3 建筑企业成本控制的特征............................................................................. 8 2.2 全面预算管理的概述 ........................................................................................... 9 2.2.1 全面预算管理的含义 .................................................................................... 9 2.2.2 全面预算管理的特征 .................................................................................. 10 2.2.3 全面预算管理的过程 .................................................................................. 10 2.3 全面预算管理与建筑企业成本控制的关系 ....................................................... 12 2.4 本章小结 ........................................................................................................... 13 第3章 ZYCD企业成本控制现状与问题 .................................................................... 15 3.1 ZYCD企业简介 ................................................................................................. 15 3.1.1 企业承建项目 ............................................................................................. 15 燕山大学工商管理硕士学位论文 - VI - 3.1.2 企业组织架构 ............................................................................................. 15 3.2 ZYCD企业成本控制现状 .................................................................................. 16 3.2.1 企业成本预算执行情况分析 ....................................................................... 16 3.2.2 项目成本预算执行情况分析 ....................................................................... 20 3.3 ZYCD企业成本控制存在问题 .......................................................................... 22 3.3.1 成本控制预算编制环节存在问题 ............................................................... 22 3.3.2 成本控制执行环节存在问题 ...........................................................